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    <title>2018 (5) TMI 936 - ITAT DELHI</title>
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    <description>The Tribunal found that the expenses on marketing sales and promotional kits, marketing sponsorship, free samples cost, and free samples cost-freight were for business promotion, not brand building. The Tribunal concluded that these expenses were related to the promotion of book sales and not to brand promotion. The Tribunal directed the AO to delete the adjustment of Rs. 96,32,628. The appeal was allowed, with the order pronounced on 13th February 2018.</description>
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      <description>The Tribunal found that the expenses on marketing sales and promotional kits, marketing sponsorship, free samples cost, and free samples cost-freight were for business promotion, not brand building. The Tribunal concluded that these expenses were related to the promotion of book sales and not to brand promotion. The Tribunal directed the AO to delete the adjustment of Rs. 96,32,628. The appeal was allowed, with the order pronounced on 13th February 2018.</description>
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